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INDONESIA
Jurnal EMT KITA
Published by Lembaga Komunitas Informasi Teknologi Aceh
ISSN : 25797972     EISSN : 25496204     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The Jurnal Ekonomi Manajemen Teknologi (EMT) KITA is one of the scientific publications published by the KITA Institute. The purpose of this Journal is to support the theory and practice of development management in the dissemination of research findings in the field. This journal covers fields such as People's Knowledge and Management, Operations and Performance Management, Business Risk, Finance and Accounting, Entrepreneurship, Strategic Business and Strategic Marketing and Decision Making and Negotiation.
Arjuna Subject : -
Articles 17 Documents
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Search results for , issue "Vol 10 No 1 (2026): JANUARY 2026" : 17 Documents clear
Analisis Pengaruh Religiosity dan Ethical Judgements terhadap Tax Avoidance Saksono, Lalang; Sandag, Eltie Christi; Affandi, Muhammad Rispan; Patiran, Andarias; Marani, Yohanes
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5489

Abstract

The purpose of this study is to analyze Religiosity and Ethical Judgments on Tax Avoidance. This study used a survey of Corporate Taxpayers in Purwokerto City. Corporate Taxpayers were chosen because, in terms of total Indonesian state revenue, corporate taxpayers contribute more than individual taxpayers. Hypothesis testing used regression analysis with the help of the SmartPLS 4.0.9.9 program. The results showed that Religiosity and Ethical Judgments have a positive and significant effect on tax avoidance.
Pengaruh Likuiditas dan Profitabilitas terhadap Financial Distress Gusmao, Cristino; Martins, Celeste Maria; Amaral, Leonardo Bele Bau; Sulistyawati, Ardiani Ika; Santoso, Aprih
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5518

Abstract

The study aims to find empirical evidence of the influence of liquidity (CR) and profitability (ROA) on financial distress. In this study, the researcher used a quantitative method using panel data regression. The study population consisted of companies listed on the Jakarta Islamic Index (JII 30) 2021-2024, and a purposive sampling technique was used to determine the sample size. A total of 84 samples from 21 companies were selected for this study. The data analysis technique used EViews 12. Based on the research findings, financial distress is significantly influenced by liquidity (CR) and profitability (ROA). The R-square results indicate that the influence of CR and ROA on financial distress, with a value of 0.8997 or 89.97%, is included in the high category. Meanwhile, other variables not studied may have an influence of 10.03%.
Pengaruh Pengungkapan ESG (Environmental, Social, and Governance) terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Pemoderasi Dzakiyani, Hanifa Taradz
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5582

Abstract

The instability of firm value, along with the growing global attention to sustainability issues, has positioned ESG (Environmental, Social, and Governance) disclosure as a crucial component of long-term business strategy. This study aims to examine the effect of ESG disclosure on firm value, with financial performance as a moderating variable, focusing on companies in the energy sector. The research objects are energy companies listed on the Indonesia Stock Exchange during 2021–2024. The sample was selected using a purposive sampling method, resulting in a total of 32 companies per year that met the criteria. Data were analyzed using the MRA (Moderated Regression Analysis) technique with the assistance of SPSS version 29. The findings indicate that ESG disclosure has a negative effect on firm value and financial performance significantly moderates this relationship by weakening the negative impact of ESG disclosure. These findings highlight that ESG disclosure alone is not sufficient to enhance firm value unless it is accompanied by strong financial performance. Therefore, a synergy between sustainability efforts and financial performance is essential for building sustainable firm value and serves as an important reference for investors in making investment decisions.
Pengaruh Kegunaan, Kepuasan Pengguna, dan Pengalaman Wisata Virtual Reality dalam Strategi Pemasaran pada Taman Bunga Celosia Ekasari, Silvia
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5614

Abstract

This study aimed to analyze and determine the influence of usability, user satisfaction, and virtual reality tourism experience on marketing strategies at Celosia Flower Garden. The population in this study was 250 virtual reality service users for an average period of one month. To provide accurate results, the sample size was taken using the Slovin formula. Based on this calculation, the sample size for this study was 71 respondents. The research method used was SPSS. The results showed that the usability variable had a partial positive and significant effect on marketing strategies. This is evidenced by the regression coefficient value of 0.316 (positive) with a significance value of 0.007 <0.05, thus H1 is accepted. The user satisfaction variable had a partial positive and significant effect on marketing strategies. This is evidenced by the regression coefficient value of 0.222 (positive) with a significance value of 0.009 <0.05, thus H2 is accepted. The virtual reality tourism experience variable had a partial positive and significant effect on marketing strategies. This is evidenced by the regression coefficient value of 0.392 (positive) with a significance value of 0.001 <0.05, so H3 is accepted. The variables of usability, user satisfaction and virtual reality tourism experience simultaneously have a positive and significant effect on marketing strategies. This is evidenced by the calculated F value of 25.320 > F table 3.13 and the significance value (Sig.) of 0.000 <0.05 and is positive, so H4 is accepted.
Determinasi Keputusan Menabung Masyarakat pada Produk Tabungan Haji di Bank Syariah Indonesia Kota Medan Faddila, Luthfiya; Zulhendry, Zulhendry; Nasution, Anriza Witi; Supaino, Supaino; Seri, Ermyna
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5656

Abstract

This study was conducted to determine the effect of Product Innovation, Service Quality, and Knowledge on People's Decision to Save in Hajj Savings Products at Bank Syariah Indonesia in Medan. In this study, there are independent variables, namely Product Innovation, Service Quality, and Knowledge, as well as a dependent variable, namely the Decision to Save. Primary data in this study were obtained through questionnaires distributed to customers at Bank Syariah Indonesia in Medan who had used Hajj Savings Products, with a sample size of 100 respondents. This study used a quantitative method with a Likert scale instrument. The data were processed using the SPSS 26 program using multiple linear regression analysis techniques. Based on the results of the partial test, it shows that Product Innovation, Service Quality, and Knowledge partially have a positive and significant effect on the Decision to Save. Similarly, simultaneously, Product Innovation, Service Quality, and Knowledge have a positive and significant effect on the Decision to Save for the Hajj Savings Product at Bank Syariah Indonesia in Medan.
Pengaruh Literasi Keuangan dan Kemajuan Teknologi terhadap Keputusan Investasi Krisnahadi, Tama; Ilham, Edinur; Utiarahman, Nurnaningsih; Sutisna, Eka; Mutmainah, Mutmainah
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5658

Abstract

The study aims to empirically test the influence of financial literacy and technological advancement on the investment decisions of students at University X in Pekalongan. This study uses a causal associative approach and quantitative methods. Students at University X in Pekalongan serve as the population in this study. The research sample consisted of 117 students selected using a census. A survey method was used for data collection, with students given questionnaires to complete. SmartPLS was used for data analysis, which employed Partial Least Squares-Structural Equation Modeling (PLS-SEM). Based on the research findings, financial literacy and technological advancement have a positive and significant influence, both partially and simultaneously, on the investment decisions of students at PTS X in Pekalongan.
Pengaruh Budaya Organisasi, Pelatihan, dan Gaya Kepemimpinan terhadap Kinerja Karyawan Wulandari, Wulandari; Nurimansjah, Ris Akril; Azis, Nur; Yuliana, Rachma; Chandra, Dharnita
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5659

Abstract

This study aims to investigate how organizational culture, training, and leadership style influence employee performance at PT PS in Solo City. This study uses a causal associative approach and quantitative methods. Employees working at PT PS in Solo City served as the population. The sample consisted of 89 employees selected using a census. A survey method was used for data collection, with employees given questionnaires to complete. SmartPLS was used for data analysis, which employed partial least squares-structural equation modeling (PLS-SEM). Based on the research findings, organizational culture, training, and leadership style partially influence employee performance at PT PS in Solo City. Simultaneously, organizational culture, training, and leadership style significantly influence employee performance at PT PS in Solo City.

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